Home Case Index All Cases Customs Customs + AT Customs - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 509 - AT - CustomsPenalty u/s 112(a) - Confiscation of goods of importer - Held that:- Importer has approached the Settlement Commission and got settled the case thereon. Following on the decisions in the cases of Colombowala (2007 (7) TMI 514 - CESTAT, MUMBAI) and Mukesh Garg (2012 (8) TMI 721 - DELHI HIGH COURT), wherein it has been held that if the case against the main party has been settled, I hold that the penalty on the appellant is not imposable. Therefore, I set aside the impugned order - decided in favour of appellant.
|